1997 (5) TMI 415

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....September 16, 1992 by which the Commissioner's appeal arising out of the dealer's assessment for the assessment year 1972-73 has been dismissed. 2.. I have heard Sri U.K. Pandey, learned Standing Counsel for the applicant and Sri Rakesh Kumar Agarwal, learned counsel for the respondent. 3.. The dealer manufactures aluminium conductors which are supplied to the electricity authorities and are us....

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.... He, therefore, held that the said conductors were taxable as unclassified item. This finding has been upheld by the Tribunal which observed that on enquiry from the Kanpur Electricity Supply Administration, it was stated that the said conductors purchased by it from the dealer-respondent were used for supporting the electrical poles. The Tribunal, therefore, took the view that the conductors were....